WOLFE v. UNITED STATES TAX COURT

Civ. A. No. 80-C-1210.

513 F.Supp. 912 (1981)

Foster S. WOLFE, Plaintiff, v. UNITED STATES TAX COURT et al., and Internal Revenue Service et al., Defendants.

United States District Court, D. Colorado.

May 5, 1981.


Attorney(s) appearing for the Case

Foster S. Wolfe, pro se.

William A. Bower, Trial Atty., Tax Division, U. S. Dept. Justice, Washington, D.C., Joseph Dolan, U. S. Atty., Denver, Colo., for defendants.


MEMORANDUM OPINION AND ORDER

CARRIGAN, District Judge.

Plaintiff, Foster S. Wolfe, acting pro se, brought this action against the defendants, the United States Tax Court (the "Tax Court") and the Internal Revenue Service (the "IRS"). The United States appeared on behalf of the defendants and moved to dismiss the complaint for failure to state a claim, for lack of subject-matter jurisdiction, and for improper venue. Wolfe moved for default judgment. The issues...

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